Internal Revenue Bulletin:  2006-12 

March 20, 2006 

Announcement 2006-18

Foundations Status of Certain Organizations


The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:

Org. Name City State
AG Heritage Park, Incorporated, Alta Vista KS
Alabama Chapter of Safari Club International, Inc., McCalla AL
American Breast Feeding Institute, Inc., East Sandwich MA
American Principles Foundation, Washington DC
Animal Recovery Foundation - Animal Rehabilitation Fund, Cranston RI
Animal Rights Enforcement Corp., New York NY
Arch Plaza, Inc., Miami Beach FL
Awakening Foundation, Beaverton OR
Baba Dilip Singh Hospital Corporation, Pittsburgh PA
Barbara H. Halpern Foundation for Women and Children, Bergenfield NJ
Bucks County Amateur Radio Emergency Service, Warminster PA
By Faith Experience Ministries, Inc., Jacksonville FL
C S Foundation, Inc., Keithville LA
C. W. Golden Foundation, Inc., Fayetteville GA
Casablanca American School Foundation c/o CT Corporation, Wilmington DE
Cesar A. Padilla Messianic Ministries, Inc., Warner Robins GA
Center for Active Video Education, Bethesda MD
Charley One Air Search & Rescue, Bassfield MS
Christian Camping, Inc., Clermont IA
Church Land Foundation Corp., Frisco TX
Circle of Life Farm & Rescue, Central Islip NY
Citizens for Classical FM, Denver CO
Community Counts, Santa Monica CA
Community Focused Development Corporation, Saint Louis MO
CRT-Campaign for Responsible Transplantation, Inc., New York NY
Dallas Tax Assistance Program, Dallas TX
David G. Joyner Ministries, Bakersfield CA
Denise Smith Ministries, Inc., Southport NC
Detroit Summer Finance Program, Inc., Detroit MI
Digital Bridge Learning Resource Center, Inc., Sun City Center FL
Donna Potter Ministries, Inc., Kingfisher OK
Donnas Day Care & Learning Center, San Bernardino CA
E.W. Willheart Educational Foundation, Inc., Atlanta GA
East West Academic Business and Cultural Council, New York NY
Employment Education Performance Improvement, Inc., San Bernardino CA
Fathers House Association, Chicago IL
Fishers of Men, Inc., Alto GA
Frank T. Fair Foundation, Blue Bell PA
FSASE Scholarship Foundation, Inc., Tallahassee FL
Fun Foundation, Koloa HI
Galena Park Boxing Academy & Youth Center, Inc., Galena Park TX
Glastonbury Interfaith Association, Inc., Glastonbury CT
Great Praise Outreach, Inc., Mobile AL
Greentrust Alliance, Inc., Cherry Hill NJ
Helping Hands International, Los Angeles CA
High Tech Imaging, Inc., Los Angeles CA
Hillsborough Historical Society, Hillsborough CA
Hingham Shipyard Historical Foundation, Hingham MA
Household of Faith Ministries, Inc., Sandy Hook KY
Housing Redevelopment & Rentals, Inc., St. Petersburg FL
Human Development Center, Inc., Milwaukee WI
Independent Thinking & New Media Foundation Corp., New York NY
Inn Ovations for Humanity, New Orleans LA
Institute for Ministry Law & Ethics, Salt Lake City UT
Institute of One, Waianae HI
Islamic Society & MASJID, Napa CA
Jacksonville Education Foundation, Inc., Jacksonville AR
Joseph G. Cirillo Memorial Scholarship Fund, Havertown PA
Kleiner Foundation, Dunn Loring VA
Knox Area Youth Recreation Ministries, Inc., Knoxville TN
Knox Hope Community Development Corporation, Baltimore MD
L A C E Foundation, NUEVO CA
Lee Community Services, Antioch CA
Lewis Street Housing Development Fund Company, Inc., Buffalo NY
Liberty Charitable Foundation, Inc., Bainbridge GA
Liberty Greys Military and Civilian Society, Whitman MA
Lord and His Children Outreach Ministry, Chicago IL
Maritime Shoshone, Inc., Moss Beach CA
MEDIA Internship Program, San Francisco CA
Memorable Moments Wishes and Youth Services, Inc., Birmingham AL
Men of Purpose K-Vision, Inc., East Palo Alto CA
Miami-Cass County Freedom Bound Wildlife Rehabilitation Center, Inc., Peru IN
Mommys Breathing Space, Seattle WA
Moonvine Consortium, Harrisburg AR
Moses Udebiuwa Memorial Foundation, Davidsonville MD
Muslim American Voice for Economic & Human Survival, Inc., Evanston IL
Nanyo Kouryo Kyoukai Corporation, Saipan MP
Network of Believers, Poulsbo WA
New Jersey Turn District of the American Turners, Mahwah NJ
New York Menopause Foundation, New York NY
Newton County Adult Education, Inc., Morocco IN
North Carolina Athletic Council, Durham NC
Oakland Morh-I Tenants Association, Oakland CA
Ombudsmen to Promote Government Integrity, Alamo CA
Pendleton House Association, Elizabeth City NC
Prayer Time Ministries, Atlanta GA
Project Arizona Civic Education, Tucson AZ
Project Matthew, Carrollton TX
Project SOS, Inc., Linden AL
Re-Compute Org., Omaha NE
Red Sand Foundation, Incorporated, Ridgewood NJ
Red Sea Mission, Inc., Lancaster SC
Renewal Housing Foundation, San Jose CA
Resource Conservation and Information Institute, Inc., Weiser ID
Rethinking Aids the Group for the Scientific Reappraisal of the HIV, Oakland CA
Rhema Community Development, Chicago IL
RNIB America, Inc., Washington DC
Rudy Kachmann Behavior Foundation, Inc., Fort Wayne IN
Safe Haven Family Restoration, Inc., Savannah GA
Sapio Institute, Chesterbrook PA
SBS Basketball Foundation, Gilbert AZ
Scott Ferguson Ministries, Inc., Cleveland GA
Scott Foundation, Inc., Scott MS
S.D. Ireland Cancer Research Fund, Inc., South Burlington VT
Sequoia Presidential Yacht Foundation, Washington DC
Shannon House, Inc., Baltimore MD
Sigma Chi Beta Epsilon Educational Foundation, Inc., Salt Lake City UT
Social Humane Appreciation Relief Project Community Development and Betterment Corporation, Miami FL
Southern Friendship Community Development Corporation, Inc., Temple Hills MD
Spaulding Paolozzi Foundation, Charleston SC
Supreme Designs, Inc., Los Banos CA
Surviving Artists, Inc., Memphis TN
Telios, Inc., Charleston SC
Tennessee Business Roundtable Foundation, Nashville TN
Tony Betten Family Foundation, Grand Rapids MI
Truth in Research Foundation, Foster City CA
U-Start, Inc., Schenectady NY
Universal Cancer Foundation, Inc., Springhill FL
Valley of the Sun Boys and Girls Club, Scottsdale AZ
Vigil Enterprises, Albuquerque NM
Webster Area Soccer Association, Webster SD
Westwood Children’s Center, Inc., Houston TX
Whatever ICD, New York NY
Williams Economic Development, Inc., Ocala FL
Willis Demery Community Development Corporation, New Orleans LA
Willow Brook Institute of International Relations, Inc., Bethesda MD
Willowbrook-Champions Figure Skating, Houston TX
Wisdom Village, Alameda CA
Y Entrepreneurial Society, Inc., New Haven CT
Youth Fitness and Education Association, Alexandria VA

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.


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